REGISTERED CHARITY NUMBER: 523491 Report of the Trustees and Financial Ststgments for the Ygar Ended 31 May 2026 Bontham Playing Fiekls Association Bennett Kirkhope Smf(h Chartered Certified Accountants Suites 5 & 6 The Printworks Hey Road Barrow Clilheroe Lancashira BB7 9WB Bentham Playlng Flelds Assoclatlon Contents of the Flnanclal Statements for th8Yoar Ended 31 May 2025 Page Report of th• Trustees Independent Examlnevs Report Stalement of Financial Actlvltlgs Balance Sheet Notes to th• Financial Ststgmgnts 8 to 15 Detsilod Statement of Flnanclal Activltles 16 to 17 Bentham Playing Fi•ld$ As$ociation Report of the Trustees for the Year Ended 31 May 2025 The trustees present Iheir report with the financial $tslements of the charty for the year ended 31 May 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance wrth the Financial Reporting Standard applicablg in tho UK and Republic of Ireland IFRS 1021 leffeclive 1 January 20191. OBJECTIVES AND ACTIVITIES Objectives and aims The charity has considered the C¢ynmis$ion's gutdance on public benefit and, in particular. the specrfic guKlanee on charrtie5 for the advancement of amateur sport. Th8 principal objectives are*.. To support and maintain a Recreation ground for the benefrt of the inhabrtants of the parishes of Huh and Low Bentham in the County of North Yorkshire. ACHIEVEMENTS AND PERFORMANCE Dwelopment, activities and a¢hiev$merrt5 in this year We have held a number of fundraising events and Communty aclivrties both inside the town hall and OLttsidg on the playing fields. These events include a Music Day, a Ceilidh Music and Dancing Night, a Valentine's Night, a New Yearfs Paty and an Opera Night, as well as the annual Bonfire, Duck Race and Bingo_ All of the the events wer& a success in bringing together a wide range of people for new arts and cutture. family fun and entertainment, and a much needed s8ns8 of community spiiit. They also enabled the charity lo raise funds towards the upkeep and development of the playing field$, making them available lo all throughout the year for the improvement of physkal and metal health. There are 5POrts teams continuing lo use the fields including Craven Wanderers junior football team and Bentham rounders, wh￿h have both had successful $&asons and want lo continue lo u$? the fields into the future. Asb8Sto$ has been safety removed from the roof in tha clubhou8e during the year at great Cost. but rt was deemed important lo the association for the potential hami that could be caused to the public and our ommf(ment lo heahh and safety. The skate park has been painlgd and the fie￿S have beèn maintained on a regular basis includin9 grass cutting, hedge cutting, and poWe￿a8￿1ng areas to keep them safe and attractive to visrtors at all limes. FINANCIAL REVIEW Flnancial position There were incoming resources of £55.897 and Olrtgoing resources of £61,967 in the financial y$ar, resulting in an overall deficit of £6,070. The eharily holds reserves of £93,209 whieh is enough to cover tt's outgoing liabilities and depreciation for the next 12 month peric 80 39,850 43,399 TOTAL FUNOS 55,897 61,967 6.0701 Page 12 continued... Bentham Playlng Fields Association Note5 to the Flnan¢lal Ststements- contlnued for the Y•ar Ended 31 May 2026 11. MOVEMENT IN FUNDS-¢ontinuod Comparatives for mov8m•nt in funds Ngt movement in funds At 31.5.24 At 1.6.23 Unrnstrided funds Genoral fund 100.789 110,2831 90,506 R•stri¢ted funds Phase 3.. Recreational facilities Phase 3.. Development workgr Phase 3.. Extension of skate park Grass cutting Skate Park, TennislNetball court and CCTV Maintenance Netball & Tennis N$ts Broken Bench Replacement 12,716 {6,3541 1131 1591 1.120 6,362 71 526 1.120 585 219 250 219 250 225 225 13,854 5,0811 8,773 TOTAL FUNDS 114,643 15,364 99,279 Comparative not movement in fund$, included in the above are as follows.. Incoming resources Resourees expended Movement in funds Unrestricted funds General fund 15,964 126.2471 {10,283} Restricted funds Phase 3.. Re¢reational facilities Phase 3.. Development worker Phase 3.. Extension of skate park Grass Cutting Broken Bench Replacement 16,3541 113} 1591 {2,8801 {6,3541 1131 1591 1,120 225 4.000 225 4.225 9,306 5,081 TOTAL FUNDS 20,189 35,5531 15,364} Paga 13 continued... Bentham Playing Fields Association Notes lo the Flnanclal Statements - continued for the Year End•d 31 May 2025 11. MOVEMENT IN FUNDS - continued A current year 12 rnnths and prior year 12 months Ccthbined position is as follows- Net movement in funds At 31.5.25 At 1.6.23 Unreslrlct•d fund5 General fund 100,789 112,804} 87,985 Rostricted lund$ Phase 3." Recreational facilities Phase 3." Development worket Phase 3". Extension of skate park Grass ¢utting Skate Park, TennislNetball court and CCTV Maintenanc& Netball & Tennis Nels Broken Bench Repl&ement Recycling Bin MLtsic Day Grant Brokon Cupboard 12,716 112,6371 1241 11181 1.640 79 60 585 1,640 219 250 219 250 22S 704 1.500 80 225 704 1,500 80 13.854 8.630 5.224 TOTAL FUNDS 114643 93,209 A current year 12 months and prK)r year 12 rrK)nths combined nel MOV￿ne￿I in funds. included in the above are as follows.. Incoming resources Resources expended Movement in funds unreStr￿ted funds General fund 32,011 144,8151 112,804) Restrlcted fund$ Phase 3.. Recreational fa¢ilf(ies Phase 3.. Development wod(er Phase 3.. Extension of skate park Gr8ss cutting Section 106 Money grant Broken Bench Replacement Recycling Bin Music Day Grant The Bentham Hub Broken Cupboard 112,637 1241 {118} {7.360} 129,400) 112,6371 1241 11181 1,640 9,000 29,400 225 828 1,500 3,000 122 225 704 1,500 (1241 13.0001 421 80 44,075 52,705 TOTAL FUNDS 76,088 97,520 21.4341 Restricted funds - Phase 3.. Recreational facilities. The balance carried fO￿aid of £79.36 will be written off over the useful e¢onomK lrfe of the lacilrties. Paga 14 continued... Bentham Playlng Flelds Assoclation Notgs to the Flnanclal Ststements- Contlnuod forthe Year Ended 31 May 2025 11. MOVEMENT IN FUNI)S - Gontinuod Restricted funds- Phase 3.. Developmgnl wot*er. The balance ¢arried fO￿ard of £59.80 relates to equipment purchased and will be written off over ifs useful gconc*nic life. Restricted funds- Phase 3.. Extension of Skate park. The balance cairied forward of £467 ielales to fijnds raised by the skate park users for the extension of the skate park area. Of the balance £173 will be wrrtten ¢)ff over the useful economic life of the facilities, and the remaining £294 will be spent in the fLrture on further improvements and maintenance. Restricted funds - Grass cutting. The balance carried forward of £1,fAO related to a precept grant from 8enlham Town Council towards the cost of grass cutting for the playing field. Reslricled Fund$- Repair & Maintenance of Lighting The balance ¢arri&d fO￿ard of £219 is for thè repair and maintenance of lighting. Restricted Funds - Netball & Tennis Nels The baLgnce carried fon¥ard of £250 is for the replacement of netball and tennis court nets. Restricted Funds- Bench Replacement The balance carried forward of £225 is for the replacement of a broken bench. Restricted Funds- Recycling Bin The balance Carried forward of £704 is for the purchase of a new recycling bin and will be written off over it's usefvl economic Itfe. Restricted Funds - Music Day Grant The balance carried forward of £1,500 18 lo be used towards the costs of next yearfs MLSSIC Day. Reslrieled Funds- Broken Cupboard The balanee carried fOn￿ard of £80 is for th8 roplacement of a brc4(en Cupboard in the clubhouse. 12. RELATED PARTY DISCLOSURES There wer& no related party transactions for the year ended 31 May 2025. 13. DEFERRED INCOME Deferred incomg is rKognised for pledged grant income which has not been receNed by the entity at the reporting dale. Grant income will become receivable once the agreed activty or expenditure has been undertaken. and expended immediately upon receipt. Dat•rrgd in¢omo reconclllatlon 31.5.25 31.5.24 Balance Brought forward Amount Released to the Statement of Financial Activities Amount deferred in the year Balance carried forward $0,500 131,9001 2.500 40,000 12,0001 12,500 Page 1S Bentham Playlng Flelds Assoclatlon Detailgd Statemgnt of Flnanclal Actlvltles for the Year Ended 31 May 2025 31.5.25 31.5.24 INCOME AND ENDOWMENTS Donations and legacies Bentham Town Gouncil Donations Grants Grfts in Kind 5,QOO 3,019 34,728 2,790 4,000 2.073 750 45.537 6.823 Other fundralsing actlvltles Fundraising events Social lotteries Sub$criplions Hire of field, room and floodlights 8,550 141 120 1,420 12,01S 151 100 929 10,231 13,195 Investment Income Deposit account interest 129 171 Total incoming resOU￿e$ 55.897 20,189 EXPENDITURE Raising donations and le9acl8s Fund raising costs 2,727 7.370 Other fvndraising activltlfj$ Hire of hall 311 375 Charitabl8 actNltle$ Rates Water Insurance Repairs and rgnewals Contracting Subscriptions Sundry Light and heat Leasehold property depreciation Skate pafk and tennis court depreciation Plant and machinery depre¢iation 908 868 1,685 4,992 5,496 32,696 5,430 5,430 68 1.355 2.636 8,718 1,447 2,636 8,840 477 57.957 26,911 Support costs Finance Bank charges 81 This page does not fomi part of the slalulory financial statements Page 16 Bentham Playlng Flolds Association Detalled Statement of Flnanclal Actlvities forth8 Year End￿ 31 May 2025 31.5.25 31.5.24 Flnanc• Governance Costs Accountancy and legal fees 892 816 Total resources expended 61.967 35,553 Net &xyndlture 6,0701 15,3641 This page does not fomi part of the slalulory financial statements Page 17